Proposed  by  Mr.  Kbi^ner,  fronij  Com^nittee-on^Ways  and  Means,  to 
bill  "to  biy  taxes  for  the  coramon  defense,  and  carry  on  the  Gov- 
ernment of  the  Confederate  States. 

1  Sec.  2.  Every  person  engagetl  or  intending  to  engage  in  any 

S  business  named  in  the              section  of  thi^*  act,  shall  on  the  hrst 

3  day  of  May,  1863,  or  at  the  time  of  beginning  business,  and  on 

4  the  first  day  of  January  in  each  year  thereafter,  register  with 

5  the  district  collector,  in   such  form  as  the  commissioner  of  taxes 

6  shall  prescribe,  a  true  account  of  the  name  and  residence  of  each 

7  person,  firm  or  corporation  engaged  or  intereste<l  in  the  business. 

8  with  a  statement  of  the  time  for  wliich,  and  the  place  and  manner 

9  in  which  the  same  is  to  be  conducted,  and  of  ail  other  facts  sjroin;; 

10  to  ascertain  the  amount  of  tax  upon  such  business  for  the  pastor 

11  the  future,  according  to  the  provisions  of  tliis  act.      At  the  time 

12  of  such   registry,  there  shall  be  paid  to  the  collector  the  specific 

13  tax  for  the  year,  ending  on    the   next   thirty- first  of  December, 

14  and  such  other  tax  as  ma}'  be  due  upon  sales  or  receipts  in  such 

15  business  at  the   time  of  such   registry  as  hereinafter  provided; 

16  and  the  collector  shall  give  to  the  person  making  such  registry  a 

17  copy  thereof,  with  a  receipt  for  the  amount  of  tax  then  paid. 


2' 

1  Sec.  3,  Any  person  failing  for  ten  days  to  make  the  registry 

2  and  to  pay  the  tax  required  by  the  preceding  section  shall,  in 
5  addition  to  all  other  taxes  upon  his  business  imposed  by  this  act, 

4  pay  three  times  the  amount  of  the  specific  tax  on  such  business, 

5  and  a  like  sum  for  every  ten  days  of  such  failure. 

1  Sec.  4.  Ex'cept  where  herein   otherAvise  provided,  there  shall 

2  be  a  separate  registry  and  tax  for  each  business  mentioned  in  the 
o  section  of  this  act,  and  for  each  place  of  conducting  the 

4  same,  but  no  tax  shall  be  required  for  the  mere  storage  of  goods 

5  at  a  place  other  than  the  registered  pilace  of  business.  Upon 
()  every  change  in  the  place  of  conducting  a  registered  business 
7'  there  shall  be  a  new  regi--try,  but  no  additional  tax  shall  be 
s  required.  Upon  the  death  of  any  person  conducting  a  business 
0  registered  and  taxed  as  herein  re(iuireil,  or  upon  the  transfer  of 

1(1  the  business  to  another,  the  business  shall  not  be  subjected  to  any 

11  additional  tax,  b\it  there  shall  be  a  new  registry  in  the  name  of 

12  the  person  authorized  by  law  to  continue  the  business. 


